Celesta: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Celesta
Largest movements
- Receivables within one year +€42,651
up €42,651 (+57.6%), from €74,076 to €116,727
of which Other amounts receivable: +€94,758
- Cash -€1,802
down €1,802 (-94.6%), from €1,905 to €103
mainly Receivables within one year (-€42,651)
- Other debts +€38,491
up €38,491 (+10.2%), from €378,452 to €416,943
- Other operating charges -€443,752
down €443,752 (-99.6%), from €445,356 to €1,603
- Gross operating margin -€125,486
down €125,486 (-98.0%), from €128,030 to €2,544
- Taxes -€7,265
down €7,265 (-97.7%), from €7,433 to €168
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,981 | €116,830 | +€40,849 | +53.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €75,981 | €116,830 | +€40,849 | +53.8% |
| Amounts receivable within one year | 40/41 | €74,076 | €116,727 | +€42,651 | +57.6% |
| Trade receivables | 40 | €73,960 | €21,852 | -€52,108 | -70.5% |
| Other amounts receivable | 41 | €116 | €94,874 | +€94,758 | +81878.9% |
| Cash at bank and in hand | 54/58 | €1,905 | €103 | -€1,802 | -94.6% |
| Total equity and liabilities | 10/49 | €75,981 | €116,830 | +€40,849 | +53.8% |
| Equity | 10/15 | -€310,089 | -€309,776 | +€313 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €48,360 | €48,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €48,360 | €46,500 | -€1,860 | -3.8% |
| Profit (loss) carried forward | 14 | -€370,849 | -€370,536 | +€313 | +0.1% |
| Amounts payable | 17/49 | €386,070 | €426,606 | +€40,536 | +10.5% |
| Amounts payable within one year | 42/48 | €386,070 | €425,608 | +€39,538 | +10.2% |
| Trade debts | 44 | €143 | €1,021 | +€878 | +613.7% |
| Suppliers | 440/4 | €143 | €1,021 | +€878 | +613.7% |
| Taxes, remuneration and social security | 45 | €7,475 | €7,643 | +€168 | +2.2% |
| Taxes | 450/3 | €7,475 | €7,643 | +€168 | +2.2% |
| Other amounts payable | 47/48 | €378,452 | €416,943 | +€38,491 | +10.2% |
| Accrued charges and deferred income | 492/3 | - | €998 | +€998 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €445,356 | €1,603 | -€443,752 | -99.6% |
| Gross operating margin | 9900 | €128,030 | €2,544 | -€125,486 | -98.0% |
| Operating profit (loss) | 9901 | -€317,325 | €940 | +€318,266 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €450 | €460 | +€9 | +2.1% |
| Recurring financial charges | 65 | €450 | €460 | +€9 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€317,776 | €481 | +€318,257 | |
| Income taxes | 67/77 | €7,433 | €168 | -€7,265 | -97.7% |
| Profit (loss) for the period | 9904 | -€325,209 | €313 | +€325,522 | |
| Profit (loss) for the period to be appropriated | 9905 | -€325,209 | €313 | +€325,522 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.